RPSM03100600 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: Review procedure

Procedure for HMRC enquiries into notifications

Under a review HMRC can request information informally or formally. When formally requesting information HMRC will give the individual a notice specifying what information, particulars or documents the individual is required to give HMRC. This notice will tell the individual how long they have to provide the requested information to HMRC.

If an individual gives HMRC a copy of a document HMRC can require (by notice) the individual to produce the original document.

The individual must comply with any notice. If they do not do so they will be liable to a penalty of up to £300.

HMRC can take copies of, and make extracts from, any document given to them when the individual complies with a notice.

If the document or particulars requested by HMRC also relate to an appeal the individual has already made (where the appeal has not yet been heard) the individual is not required to provide them to HMRC.

An individual can appeal against a notice to provide information - see RPSM03100610.